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Who should receive CPF contributions

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Paying CPF for self-employed vendors
  1. Definition
  2. Exemptions
  3. FAQs
Definition
  • Definition
  • Definition
  • Exemptions
  • FAQs
Definition
Who is an employee
Under the CPF Act, an employee is defined as:
  • A person who is employed in Singapore under a contract of service; or
  • A Singapore Citizen who is employed under a contract of service or other agreement entered into in Singapore as a master, seaman or apprentice in any vessel.
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An employee can be employed on the following terms:
  • Full-time
  • Part-time
  • Temporary
  • Contract
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An employee can be paid on the following basis:
  • Hourly
  • Daily
  • Monthly
  • Piece-rated
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Quick tip

You’re required to pay CPF contributions for employees who are Singapore Citizens or Singapore Permanent Residents earning total wages of more than $50 per month.

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Exemptions
Who is exempted from receiving CPF contributions
Students who fulfil exemption criteria

From certain schools, Madrasahs, private, or overseas tertiary education institutions. 

/content/dam/web/employer/employer-obligations/documents/Who_do_you_need_to_pay_cpf_for.pdf true
Find out more (PDF, 0.2MB)
Foreigners

Persons who are not Singapore Citizens or Singapore Permanent Residents.

 

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Domestic employees

With employment not exceeding 14 hours in any week. Examples include cooks, maids and gardeners.

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Employees of the United Nations (UN)

Employees of the UN or any agency or institution of the UN stationed in Singapore.

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Visit UN website
Seamen who fulfil exemption criteria

Seamen who are Singapore Citizens employed in Swedish, Norwegian and Danish ships, and employed on specific terms and conditions.

https://www.cpf.gov.sg/service/article/who-is-exempted-from-receiving-cpf-contributions false
Find out more
Employees who become Singapore Citizens or Singapore Permanent Residents

Please ensure your employees inform you when they become Singapore Citizens or Singapore Permanent Residents, as different CPF contribution rates are applicable.

 

/content/web/sg/en/employer/employer-obligations/how-much-cpf-contributions-to-pay.html false
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